Supreme Court dismissed the SLP filed by GST department in the matter of TRAN-1 against the order passed by Delhi High Court in the case of M/s Chogori India Retail Private Limited. In this case, Delhi High Court had allowed the appellant M/s Chogori India Private Limited to claim its transitional credit of Rs. 1.74 crore under GST and directed the GST department to either re-open the portal to enable the appellant to file its TRAN-1 online or to permit the filing of TRAN-1 manually.
Detailed order of Delhi High Court can be read in the attachment.
